Does a small business that provides a janitorial service such as cleaning,
etc. pay excise taxes?

Excise taxes are taxes on certain products and activities used or engaged in by businesses. According to the IRS, Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel. ;you must file excise taxes with form 720 if your business sells or manufactures certain machinery or chemical products, receives payments for environmental and communications services, or uses certain kinds of facilities, equipment, or fuels and chemicals. Please visit the IRS website here for more info on excise tax; Business Taxes

If you are a real property contractor, you are required to pay PST on the goods you purchase, bring ... janitorial services, engine shampoos, and car washes and waxes ..... exchange, customs, duties, federal excise taxes